can someone please solve and explain

Fairfield Company applies manufacturing overhead to products at a predetermined rate of $62 per direct labor hour. Its actual manufacturing costs for the most recent period are summarized here:

Item	Description			Total Cost
Direct materials	Used on Jobs 101 and 102				79,000
Indirect materials	Used on multiple jobs				13,900
Hourly labor wages	900 hours @ $31 per hour
	190 hours for Job 101 =	$	5,890
	280 hours for Job 102 =		8,680
	430 hours for Job 103 =		13,330		27,900
Factory supervision					4,050
Production engineer					5,800
Factory janitorial work					1,100
Selling, general, and administrative salaries					9,800
Other manufacturing overhead costs (factory rent, insurance, depreciation, etc.)					7,000
Other selling, general, and administrative costs (office rent, insurance, depreciation, etc.)					4,700
1. Prepare the journal entry to close the Manufacturing Overhead account balance to Cost of Goods Sold. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Record the transfer of manufacturing overhead account balance to cost of goods sold.